[Letterhead of The Barbers, Hairstyling for Men & Women, Inc.]
December 22, 1998
Securities and Exchange Commission VIA EDGAR
450 5th Street N.W.
Judiciary Plaza
Washington, D.C. 20549
RE: THE BARBERS, HAIRSTYLING FOR MEN & WOMEN, INC.
FORM S-3 REGISTRATION STATEMENT (NO. 333-63609)
Ladies/Gentlemen:
The Barbers, Hairstyling for Men & Women, Inc. (the "Company") hereby
requests, in accordance with Rule 477 of Regulation C promulgated under the
Securities and Exchange Act of 1933, as amended, that the Commission permit the
Company to withdraw its Registration Statement on Form S-3 filed with the
Commission on September 17, 1998 (File No. 333-63609). The Commission has
previously granted a "no review" status to this Registration Statement on
September 21, 1998.
Due to current market conditions, the Selling Shareholders identified
in the Registration Statement have determined not to proceed with the offer and
sale of the shares being registered and have requested the Company to make
application to the Commission to withdraw the Registration Statement.
We appreciate the Staff's prompt attention to this request. If any
member of the Staff has any questions concerning this request please contact the
undersigned at (612) 331-8500.
Very truly yours,
THE BARBERS, HAIRSTYLING FOR MEN & WOMEN, INC.
By /s/ J. Brent Hanson
J. Brent Hanson, Chief Financial Officer
